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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 127B Amended: New Sub-section (5) Allows Third Parties to Apply to Settlement Commission for Show Cause Notices</h1> In the Customs Act, section 127B has been amended to include a new sub-section (5). This sub-section allows any person, aside from the applicant mentioned in sub-section (1), to apply to the Settlement Commission regarding a show cause notice issued to them. This applies to cases related to the applicant that have been settled or are pending before the Settlement Commission, provided the notice is also pending before an adjudicating authority. The application must be made following specific rules and conditions.
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